v3.26.1
Disposal of Subsidiaries (Tables)
12 Months Ended
Mar. 31, 2026
Disposal of Subsidiaries [Abstract]  
Schedule of Quantitative Comparison of the Disposed Subsidiaries

To support this conclusion, the following table presents a quantitative comparison of the disposed subsidiaries’ financial metrics against those of the consolidated Company for the most recent annual period prior to disposal:

 

Metric  Disposed
Subsidiaries
   Consolidated
Company
   % of
Consolidated
 
Revenues  $1,584,030   $19,063,357    8.3%
Net assets  $463,144  $17,442,404    2.7%
Schedule of Carrying Amounts of Major Classes of Assets and Liabilities

A summary of the carrying amounts of major classes of assets and liabilities, which are included in assets and liabilities held for sale in the consolidated balance sheet, is as follows:

 

   As of
March 31,
   As of
March 31,
 
   2026   2025 
ASSETS        
Cash  $
   $61,548 
Accounts receivables   
    
 
Inventories, net   
    195,192 
Prepayments and other receivables   
    22,096 
Property and equipment, net   
    154,876 
Security deposits   
    73,025 
Deferred tax assets, net   
    
 
Operating lease right-of-use assets   
    1,955,765 
Assets held for sale  $
   $2,462,502 
           
LIABILITIES          
Accrued expenses and other payables  $
   $
 
Short-term loan payables   
    25,498 
Operating lease liabilities – current   
    319,874 
Operating lease liabilities – non-current   
    1,807,075 
Liabilities held for sale  $
   $2,152,447